HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1097 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, J. 1. Heard learned counsel appearing on behalf of the parties. 2. This writ petition has been filed by the petitioners under Article 226 of the Constitution of India with the following prayers:- "(i) Issue a writ, order or direction in the nature of Certiorari quashing the notice/order dated 26.08.2025 issued by opposite party No. 4 as contained in Annexure No. 1 to this writ petition. (ii) Issue a writ, order or direction in the nature of Certiorari quashing the letter/order dated 18.08.2025 issued by opposite party No. 4 as contained in Annexure No. 6 to this writ petition to the extent the same directs the petitioners to deposit the 24% of the demand raised as per demand notice dated 22.03.2025. (iii) Issue a writ, order or direction restraining the opposite parties from taking attachment, coercive measures including the account of the petitioner in pursuance to the recovery notice/order dated 26.08.2025 during pendency of the appeal (acknowledgement No.935185970150425) of the petitioners before opposite party No.1." 3. Upon due consideration to the facts and circumstances of the case, we are of the view that the amount of stay granted by the authorities of 76% Versus Counsel for Petitioner(s) : Ankit Pande Counsel for Respondent(s) : Kushagra Dikshit M/S Vision India Services Pvt. Ltd. Thru. Director Balwant Prasad Singh And Another .....Petitioner(s) Commissioner Of Income Tax, (Appeals) Lko. And 3 Others .....Respondent(s) may be increased to 90%. 4. The petitioner is directed to pay 10% of the demand within a period of fifteen days from the date. 5. On such payment being made, the authorities are directed to consider the appeal, granting opportunity of hearing to the parties and pass necessary orders within a period of eight weeks from the date of payment of such demand. 6. With the above directions, the writ petition is disposed of. October 13, 2025 Saurabh Yadav/- WTAX No. 1097 of 2025 2 (Prashant Kumar,J.) (Shekhar B. Saraf,J.) Digitally signed by :- SAURABH YADAV High Court of Judicature at Allahabad, Lucknow Bench